781—9.38(556) Estimation.

The division may use estimation techniques where no holder records exist or the records are insufficient to determine the holder’s obligation due pursuant to the Act.

This rule is intended to implement Iowa Code section 556.23.

[ARC 2809C, IAB 11/9/16, effective 12/14/16; ARC 8844C, IAB 1/22/25, effective 2/26/25]